2024-05-15T12:25:42-05:00 2023-12-31 390758449 WIPFLI LLP 105 E PINE ST UPPER FLOOR MISSOULA MT 59802 990 2023-01-01 810527102 GRIZZLY DISCOVERY CENTER INC GRIZ 4066467001 PO BOX 996 WEST YELLOWSTONE MT 59758 JOHN HEINE EXECUTIVE DIRECTOR 4066467001 2024-05-10 1 JOHN HEINE XXX-XX-XXXX 1 SAM BRUNSON CPA P01696998 4067281800 2024-05-10 2 AAL1 IAL1 2023 2023-04-26 12:10:37Z GRIZZLY AND WOLF DISCOVERY CENTER TRAVIS VINEYARD PO BOX 996 WEST YELLOWSTONE MT 59758 5673769 0 X GRIZZLYDISCOVERYCTR.ORG X 1993 MT TO PROVIDE VISITORS TO THE YELLOWSTONE AREA AN OPPORTUNITY TO OBSERVE, UNDERSTAND, AND APPRECIATE THE GRIZZLY BEARS AND GRAY WOLVES. 5 5 50 7 30169 12787 720632 1768535 2267408 2531777 19479 72402 733193 751497 3740712 5124211 4165 5722 0 0 1809375 1982627 0 0 706136 1630496 1785020 3444036 3773369 296676 1350842 17628781 18797799 6363021 6183607 11265760 12614192 THROUGH LIVE ANIMAL EXHIBITS, MUSEUM DISPLAYS, STAFF PRESENTATIONS AND PROGRAMMING, THE CENTER ACHIEVES ITS MISSION OF PROVIDING VISITORS AN OPPORTUNITY TO VIEW, LEARN ABOUT AND ULTIMATELY APPRECIATE THE GRIZZLY BEARS AND GRAY WOLVES. 0 0 1646394 2861 1830833 THE CENTER IS HOME TO TWO MAGNIFICENT SPECIES: GRIZZLY BEARS AND GRAY WOLVES. NOT ONLY CAN YOU WATCH THESE FASCINATING ANIMALS INTERACT IN THEIR OUTDOOR HABITAT, BUT YOU CAN ALSO HAVE THE OPPORTUNITY TO LEARN ABOUT THEIR HISTORY, CONSERVATION, AND BEHAVIORS. WITH THE NEW RIPARIAN CENTER, WE ARE ABLE TO CONTINUE TELLING THE COMPLETE STORY OF THE YELLOWSTONE ECOSYSTEM. THE CENTER HAD 193,884 VISITORS IN 2023. 1189870 2861 1323167 THE EDUCATION DEPARTMENT OF THE CENTER OFFERS A VARIETY OF DIFFERENT LEARNING EXPERIENCES THROUGHOUT THE YEAR FOR VISITORS, STUDENTS, SCHOOLS, TEACHERS, AND GROUP TOURS. WE HAVE A RANGE OF WAYS TO HELP YOU CONNECT TO A SPECTACULAR SPECIES AND ECOSYSTEM. 2836264 1 1 0 0 0 0 0 0 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 18 0 50 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 X 5 5 0 0 0 0 0 0 0 1 0 0 0 1 1 1 1 0 1 1 1 0 X JOHN HEINE 4066467001 PO BOX 996 WEST YELLOWSTONE MT 59758 TRAVIS VINEYARD PRESIDENT 1.00 X X 0 0 0 CHRISTINE PAIGE VICE PRESIDENT 1.00 X X 0 0 0 AUSTIN WHITE SECRETARY/TREASURER 1.00 X X 0 0 0 BETH HORN DIRECTOR 1.00 X 0 0 0 MARY OLIVER DIRECTOR 1.00 X 0 0 0 JOHN HEINE EXECUTIVE DIRECTOR 36.00 X 147441 0 20407 PEGGY BUCHOLZ CAO 36.00 X 115358 0 12812 262799 0 33219 2 0 1 0 SAUREY CONSTRUCTION PO BOX 446 REXBURG ID 83440 REBAR/CONCRETE SERVICES 172610 SANDCREEK WELDING INC 4598 S WACKERLI AVE IDAHO FALLS ID 83406 WELDING SERVICES 130635 ELKHORN INSULATION INC 39 FLYNN LANE TOWNSEND MT 59644 ENERGY EFFICIENT INSULATION 121412 3 63281 118329 1586925 74587 1768535 ADMISSIONS 713990 2531777 2531777 2531777 72402 72402 85881 0 85881 85881 85881 1193817 549558 644259 616400 27859 WORKERS COMP DIVIDEND 900099 13224 13224 OTHER REVENUE 900099 5823 5823 ADVERTISING INCOME 541800 2310 2310 21357 5124211 3154000 30169 171507 5722 5722 296018 245739 9839 40440 1361491 1132492 44812 184187 19465 15778 721 2966 134112 108711 4968 20433 171541 136909 5055 29577 2000 1200 200 600 11585 11585 66463 49242 4304 12917 43671 22060 223 21388 130194 75053 11733 43408 145774 87464 14577 43733 11776 11068 267 441 236450 189160 23645 23645 730954 437065 75357 218532 74811 44886 7481 22444 TAXES PAID ON UBI 3010 3010 SUPPLIES 181184 172849 2698 5637 REPAIRS & MAINTENANCE 75705 68511 7194 DUES & SUBSCRIPTIONS 37646 22235 2545 12866 33797 7110 3765 22922 3773369 2836264 230969 706136 236247 1063131 2989327 3192005 14203 5806 235231 205241 133095 131558 18795467 4609934 14017858 14185533 2820 14525 17628781 18797799 245828 281198 9754 0 6102589 5897559 4850 4850 6363021 6183607 X 10022411 10969310 1243349 1644882 11265760 12614192 17628781 18797799 1350842 -2410 0 X 0 1 X 0 0 X 513914 2218190 704947 717089 1766455 5920595 2617772 1994860 3904050 3401807 3679220 15597709 3894 3543 2080 9517 3131686 4213050 4612891 4122439 5447755 21527821 4057 1249927 809 8547 1013582 2276922 0 4057 1249927 809 8547 1013582 2276922 19250899 68437 70226 76078 104273 158283 477297 68437 70226 76078 104273 158283 477297 9825 7223 17753 11398 13787 59986 1943 3361 6817 4336 19047 35504 3211891 4293860 4713539 4242446 5638872 22100608 0.87110 0.90170 0.02160 0.01960 X SCHEDULE A, PART III, LINE 12, EXPLANATION OF OTHER INCOME: OTHER REVENUE - 2019 AMOUNT: $ 1,943. 2020 AMOUNT: $ 3,361. 2021 AMOUNT: $ 6,817. 2022 AMOUNT: $ 4,336. 2023 AMOUNT: $ 19,047. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3610036 3610036 12429969 2917445 9512524 657326 480465 176861 2098136 1212024 886112 14185533 SECURITY DEPOSIT PAYABLE 4850 4850 X 5121901 0 5121901 2310 2310 5124211 3771059 0 3771059 2310 2310 3773369 PART X, LINE 2: THE CENTER IS A NONPROFIT ORGANIZATION THAT IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND IS GENERALLY EXEMPT FROM INCOME TAXES PURSUANT TO SECTION 501(A) OF THE CODE. AS SUCH, THE CENTER IS SUBJECT TO FEDERAL INCOME TAXES ONLY ON ANY NET UNRELATED BUSINESS INCOME UNDER THE PROVISIONS OF SECTION 511 OF THE INTERNAL REVENUE CODE. APPROXIMATELY 5% OF THE CENTER'S GIFT SHOP REVENUE AND ADVERTISING INCOME (INCLUDED IN OTHER INCOME ON THE STATEMENTS OF ACTIVITIES) ARE CONSIDERED UNRELATED BUSINESS INCOME FOR REPORTING WITH THE IRS. FOR THE YEARS ENDED DECEMBER 31, 2023 AND 2022, THE UNRELATED BUSINESS NET INCOME WAS $13,787 AND $11,398, RESPECTIVELY. HOWEVER, THE UNRELATED TAX LIABILITY RELATED TO UNRELATED BUSINESS NET INCOME WAS INSIGNIFICANT AND HAS NOT BEEN REPRESENTED IN THE DECEMBER 31, 2023 AND 2022 FINANCIAL STATEMENTS. THE DETERMINATION OF TAX EXEMPT STATUS IS ALSO CONSIDERED TO BE A TAX POSITION. THE CENTER'S POLICY IS TO EVALUATE THE LIKELIHOOD THAT ITS UNCERTAIN TAX POSITIONS WILL PREVAIL UPON EXAMINATION BASED ON THE EXTENT TO WHICH THOSE POSITIONS HAVE SUBSTANTIAL SUPPORT WITHIN THE INTERNAL REVENUE CODE AND REGULATIONS, REVENUE RULINGS, COURT DECISIONS AND OTHER EVIDENCE. THE CENTER HAS DETERMINED THAT IT IS SUBJECT TO EXAMINATION FOR THE FEDERAL INCOME TAX FILINGS IN THE UNITED STATES FOR THE PREVIOUS THREE TAX YEARS. IN THE EVENT THE CENTER IS ASSESSED PENALTIES AND/OR INTEREST, PENALTIES WILL BE CHARGED TO OTHER OPERATING EXPENSES AND INTEREST WILL BE CHARGED TO INTEREST EXPENSE. IT IS THE OPINION OF MANAGEMENT THAT THE CENTER HAS NO UNCERTAIN TAX POSITIONS. PART XI, LINE 4B - OTHER ADJUSTMENTS: ADVERTISING REVENUE NETTED ON FS 2,310. PART XII, LINE 4B - OTHER ADJUSTMENTS: ADVERTISING REVENUE NETTED ON FS 2,310. X X 0 0 0 0 0 0 0 0 0 JOHN HEINE EXECUTIVE DIRECTOR 134631 0 11250 0 1560 0 4588 0 15819 0 167848 0 0 0 X 1 4376 FMV X ANIMAL FOOD 17 70211 COST 0 0 0 0 PART I, COLUMN (B): THE TOTAL NUMBER OF CONTRIBUTIONS IS REPORTED ON PART I. FORM 990, PART VI, SECTION A, LINE 8B THE CENTER DOES NOT HAVE ANY SUCH COMMITTEES. FORM 990, PART VI, SECTION B, LINE 11B THE CENTER'S CFO REVIEWS THE DRAFT 990, THEN IT IS SENT TO THE BOARD OF DIRECTORS FOR REVIEW BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C ANY CONFLICT OF INTEREST TRANSACTION IS REVIEWED AND DETERMINED IF THE TRANSACTION IS IN THE BEST INTEREST OF THE CENTER. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD OF DIRECTOR'S REVIEWS AND APPROVES THE EXECUTIVE DIRECTOR'S SALARY AND JOB PERFORMANCE. THE ORGANIZATION UTILIZES THE AZA COMPENSATION REPORT AND COMPARES TO OTHER ORGANIZATIONS OF SIMILAR SIZE. THE ORGANIZATION TRIES TO KEEP WITHIN THOSE STANDARDS. THE EXECUTIVE DIRECTOR USES THE AZA COMPENSATION REPORT TO SET SALARIES FOR ALL EMPLOYEES AND PLACES THEM IN THE BUDGET. THE BOARD OF DIRECTOR'S APPROVES THE BUDGET. FORM 990, PART VI, SECTION C, LINE 19 THE CENTER MAKES ITS GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST, EITHER WRITTEN OR ELECTRONIC.